2018 (12) TMI 1527

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..... the law does not talk about the tax payable. As such, the job worker having paid the tax, whether payable or not, the appellant was entitled to the credit. The assessment cannot be reopened at the recipient end as held by number of decisions of the Tribunal - reliance placed in the case of Ultratech Cement Ltd. [2010 (12) TMI 90 - CESTAT, MUMBAI]. Appeal allowed - decided in favor of appell .....

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..... tion. 3. It is not disputed that the job worker has paid the service tax. The credit of tax paid is available to the recipient and the law does not talk about the tax payable. As such, the job worker having paid the tax, whether payable or not, the appellant was entitled to the credit. 4. Apart from the above, we also note that the assessment cannot be reopened at the recipient end as held .....

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